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How much income tax do you save by investing the full ₹1.5 lakh under Section 80C?

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FREE TO USENO LOGIN REQUIREDUPDATED FY 2025–26
The Answer
₹46,800
for income ₹15 LPA+ (30% slab, old regime)

Calculate the exact tax savings from a full ₹1.5 lakh Section 80C investment under the old tax regime, across different income brackets.

By Aditya GuptaAccounting & Finance EducatorLast reviewed May 31, 2026Source: IT Act §80C

Why 80C Matters Despite the New Regime

Section 80C lets you reduce taxable income by up to ₹1.5 lakh by investing in PPF, ELSS, EPF, life insurance premiums, tuition fees, principal repayment on home loans, and tax-saving FDs. The tax saved depends on your slab: ₹7,800 at 5% slab, ₹15,600 at 10%, ₹31,200 at 20%, and ₹46,800 at 30% — that’s the maximum benefit, available only if you claim the old tax regime.

The catch in FY 2025-26 is that the new regime now offers zero tax up to ₹12 lakh income with no deductions needed — making 80C irrelevant for that income range. 80C matters only if (a) you’re above ₹12 lakh taxable income, AND (b) your total deductions (80C + HRA + 80D + 80CCD(1B) + home loan interest) exceed roughly ₹3.5-4 lakh, AND (c) you actively choose the old regime.

For higher earners (₹20-30 LPA) with a home loan, HRA, and full 80C usage, the old regime can still beat the new regime by ₹50,000-1 lakh annually. Run both regimes side-by-side every year — your employer’s TDS structure can be adjusted before April based on your declared regime choice.

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80C Tax Saving Calculator

Tax Saved by 80C
Effective Benefit
Your Tax Slab
Visual Breakdown
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How We Calculated This

80C investment: ₹1,50,000 (maximum limit)
Old tax regime (80C deductions not available in new regime)
Standard deduction: ₹50,000 also applied
Tax saved = difference between tax with and without 80C deduction
Includes 4% health & education cess
Applicable instruments: ELSS, PPF, EPF, LIC, FD (5-yr), NSC, Sukanya Samriddhi

Frequently Asked Questions

What qualifies under Section 80C?+
ELSS mutual funds, PPF contributions, EPF employee share, life insurance premiums, NSC, 5-year tax-saver FD, Sukanya Samriddhi, senior citizen savings scheme, home loan principal, tuition fees (2 children). Total deduction capped at ₹1.5 lakh.
Is ELSS the best 80C option?+
ELSS has the shortest lock-in (3 years) and highest return potential among 80C options. Historical 5-year ELSS returns average 12–15%. PPF is safer and completely tax-free on maturity. Choose based on your risk appetite.
Can I claim 80C in the new tax regime?+
No — Section 80C deductions are only available in the old tax regime. If you’ve opted for the new regime, 80C investments don’t reduce your tax, though they’re still good for wealth creation (PPF, ELSS, etc.)
Is the ₹1.5 lakh 80C limit likely to increase?+
The 80C limit has been ₹1.5 lakh since 2014. Many experts expect an increase to ₹2–2.5 lakh. Until changed, plan around the current ₹1.5 lakh ceiling.
What’s the best 80C investment for someone in the 30% slab?+
ELSS offers the best combination of tax saving (₹46,800 saved) + growth potential. PPF is best for those wanting a risk-free, tax-free return. Avoid insurance-cum-investment plans for 80C — their returns are poor.